KELVEDON COMMUNITY ASSOCIATION
Charity number 1079014
FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025
KELVEDON COMMUNITY ASSOCIATION
CONTENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
| Page | |
|---|---|
| Legal and administrative information | 1 |
| Trustees' Annual Report | 2-5 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the financial statements | 9-11 |
KELVEDON COMMUNITY ASSOCIATION
LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 30 SEPTEMBER 2025
Trustees Jeremy Doughton Chair Joan Tremain Treasurer Martin East Trustee Keith Tremain Trustee Alan Knibb Trustee Charity number 1079014 Registered office 29 Church Road Kelvedon Colchester CO5 9JH Independent examiner Community360 Winsley's House High Street Colchester Essex CO1 1UG
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KELVEDON COMMUNITY ASSOCIATION
TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025
Objectives and Activities
| Summary of the purposes of the charity as set out in its governing document |
To promote the benefit of the inhabitants of Kelvedon, with the object of improving the conditions of life for the said inhabitants. |
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|---|---|---|
| Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts. |
Fund raising for various activities and projects within Kelvedon. |
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| Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit. |
The Trustees always try to operate within the guidelines set by the Charities Commission for public benefit. |
Additional Information
| Policy on grant making | The Association gives small grants to local clubs and groups within the village who apply for a grant to help towards the cost of purchasing new equipment,repairs of their buildingetc. |
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|---|---|---|
| Contribution made by volunteers | All the Trustees are volunteers on a non-payment basis. |
Achievements and Performance
| Summary of the main achievements of the charity, identifying the difference the charity's work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. |
Purchase of two bedroom property is still being rented to local residents at a reduced rent, for a maximum of 2 years per couple to enable them to save a deposit to purchase their own property. New tenants are now renting as from July 2024 for 2 years. Repairs this year were minimal. The Association still purchases and erects the Christmas lights in the village and will continue to do so. This has been a huge success and the Association has relied on the villagers help by supplying electricity from their own homes which is greatly appreciated. Many more houses on the High Street this year now light up their homes and windows brightening up the village for Christmas. |
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2
KELVEDON COMMUNITY ASSOCIATION
TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025
| The local Co-op in Kelvedon donated £700.00 to the charity which was raised from collection buckets in store which has been put towards the purchase of more Christmas lights. The Association still continues to arrange a Father Christmas grotto in the local village hall and purchases gifts for up to 50 children within the village, from monies mainly raised from fund raising events and sometimes donations. The Association continues to support the local school and nursery wherever possible. |
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|---|---|---|
| Fund raising events held this year were: Glass Onion Band Christmas Market VE Day concert Once again the Association held a Summer Social in the Institute small hall to thank its members for their support, this is now a annual event. Donations were made to: Essex Air Ambulance NHS Trust charity Royal British Legion Cancer Research Kelvedon History Museum |
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| Financial Review | ||
| Review of the charity's financial position at the end of the period. |
The Association continues to show a very healthy bank balance at the end of this period.(See audited Accounts) |
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| Statement explaining the policy for holding reserves stating why they are held. |
Reserves are held mainly to contribute a significant sum towards the building of a new Community Centre in the village for the benefit of all. Sums of money are allocated for further purchase of Christmas lights/storage of the lights, including the purchase of Christmas trees. Monies have also been set aside this year for the upgrade of ‘Pensioner’s Piece’, and a Christmas meal for the elderly. |
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| Amount of reserves held. | Approximately £664,806.00. |
3
KELVEDON COMMUNITY ASSOCIATION
TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025
Finance
Total monies held in Bank Accounts as at 30 September 2025
Business Saver £296,445.00 Business Premier Account £343,449.54 Community Account (Ratcliff) £4,042.86 Community Account £523.93 Community Account £20,345.11 £664,806.44
Additional information
| Additional information | ||
|---|---|---|
| The charity's principal sources of funds (including any fundraising) |
The Association’s principal source of funds in the last year was from property rent, membership fees and fund raising. |
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| Structure, Governance and Management | ||
| Type of governing document | Community Association Constitution Document | |
| How is the charity constituted? | Unincorporated | |
| Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees |
Trustees are selected by members voting at the AGM each year |
Reference and Administrative details
| Kelvedon CommunityAssociation | Kelvedon CommunityAssociation | ||
|---|---|---|---|
| N/A | |||
| 1079014 | |||
| 29 Church Road Kelvedon CO5 9JA |
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| Trustee name | Office (if any) | Name of person (or body) entitled to appoint trustee (ifany) |
|
| JeremyWilliam Doughton | Chairman | Vote bymembers | |
| Keith Frederick Tremain | Secretary | Vote by Members | |
| Joan Anne Tremain | Treasurer | Vote by Members | |
| Alan Knibb | Vice Chairman | Vote by Members | |
| Martin East | Trustee | Vote by Members |
4
KELVEDON COMMUNITY ASSOCIATION
TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025
Name of trustees holding title to property belonging to the charity
| Trustee name | Date Acted |
|---|---|
| Charity Commission | 26-Nov-21 |
Declaration
The trustees declare that they have approved the trustees' report above.
Signed on behalf of the charity's trustees
| Signature(s) | |
|---|---|
| Full name(s) | Joan Anne Tremain |
| Position (eg Secretary, Chair, etc) | Treasurer |
| Date | 8th January 2026 |
5
KELVEDON COMMUNITY ASSOCIATION
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025
I report on the accounts of Kelvedon Community Association for the year ended 30 September 2025 which are set out on pages 7 to 11.
Respective responsibilities of trustees and examiner
The Charity’s Trustees are responsible for the preparation of the accounts. The Charity’s Trustees consider that an audit is not required for this year (under section 144 (2) of the Charities Act 2011 (The Act) but that an independent examination is needed.
It is my responsibility to:
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Examine the accounts under section 145 of the Charities Act,
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To follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the Charities Act, and
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To state whether particular matters have come to my attention.
Basis of independent examiner’s Statement
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes considerations of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In the course of my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
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the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts did not accord with the accounting records; or
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the accounts did not comply with the applicable requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair' view which is not a matter considered as part of an independent examination.
I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
David Courtier FMAAT AATQB for and on behalf of: Community360 Winsley’s House, High Street, Colchester, Essex Date 9th January 2026
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KELVEDON COMMUNITY ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2025
| Note Incoming resources Donations & legacies 2 Investment income 3 Charitable activities 4 Income from trading activities 5 Total incoming resources Resources expended Charitable activities 6 Governance costs 6 Total charitable expenditure Costs of raising funds Total fundraising expenditure Total resources expended Net income for the year Fund balances at 1 October 2024 Fund balances at 30 September 2025 |
Unrestricted Total £ 750 9,013 11,569 3,770 |
2025 Total £ 750 9,013 11,569 3,770 |
2024 Total £ 9 9,463 10,212 3,198 |
|---|---|---|---|
| 25,102 5,909 220 |
25,102 5,909 220 |
22,882 30,275 220 |
|
| 6,129 1,102 |
6,129 1,102 |
30,495 1,136 |
|
| 1,102 | 1,102 | 1,136 | |
| 7,231 | 7,231 | 31,631 | |
| 17,871 923,959 |
17,871 923,959 |
(8,749) 932,708 |
|
| 941,830 | 941,830 | 923,959 |
Notes to accounts on pages 9 to 11.
7
KELVEDON COMMUNITY ASSOCIATION
BALANCE SHEET AS AT 30 SEPTEMBER 2025
| Note | 2025 | 2024 | |
|---|---|---|---|
| £ | £ | ||
| Fixed assets | |||
| Tangible assets | 7 | 276,587 | 276,587 |
| Current assets | |||
| Cash at bank and in hand | 664,806 | 646,953 | |
| Debtors | 8 | 657 | 639 |
| 665,463 | 647,593 | ||
| Current liabilities | |||
| Creditors: amounts falling due within one year | 9 | 220 | 220 |
| Net current assets | 665,243 | 647,373 | |
| Net Assets | 941,830 | 923,959 | |
| Income funds | |||
| Unrestricted funds | 941,830 | 923,959 | |
| 941,830 | 923,959 |
The directors declare that they have approved the accounts above on:
Treasurer Date 8th January 2026 Anne Tremain
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KELVEDON COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. Accounting Policies
Basis of accounting
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement on Recommended Practise applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Cash Flow
The financial statements do not include a cash flow statement because the charity, as a small reporting entity, is exempt from the requirement to prepare such a statement under Financial Reporting Standard 1 "Cash flow statements".
Incoming resources
Grants receivable are recognised in the accounts when conditions for their receipt are satisfied. Grants with conditions attached to their use are included in restricted funds. Donations, legacies and other forms of voluntary income are recognised as incoming resources when receivable.
Resources expended
All expenditure is accounted for on an accruals basis and is recognised when there is a legal or constructive obligation to pay. Expenditure has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to a particular heading they have been allocated to activities on a basis consistent with the use of the resources.
Costs classified as governance relate to the general running of the charity and include the operations of the Board of Trustees and addressing constitutional audit and other statutory matters.
Resources expended include attributable VAT, which cannot be recovered.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each assets over its expected useful life as follows:
Fixtures, fittings and equipment: Straight line over four years
| 2. Donations Donations |
Unrestricted £ 750 |
2025 £ 750 |
2024 £ 9 |
|---|---|---|---|
| 750 | 750 | 9 |
9
KELVEDON COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
| 3. Investment income Interest receivable 4. Charitable activities Membership fees Rental income 5. Trading income Income from raising funds 6. Total resources expended Charitable activities Donations Insurance Equipment Repairs & maintenance Events Subscriptions Sundry Governance costs 7. Tangible fixed assets Cost As at 1 October 2024 Additions As at 30 September 2025 Depreciation As at 1 October 2024 Charge for the year As at 30 September 2025 Net Book Value As at 30 September 2025 As at 30 September 2024 |
Unrestricted £ 9,013 |
2025 £ 9,013 |
2024 £ 9,463 |
|---|---|---|---|
| Unrestricted £ 169 11,400 |
2025 £ 169 11,400 |
2024 £ 179 10,033 |
|
| 11,569 | 11,569 | 10,212 | |
| Unrestricted £ 3,770 |
2025 £ 3,770 |
2024 £ 3,198 |
|
| 3,770 | 3,770 | 3,198 | |
| Unrestricted £ 945 675 2,126 920 1,021 80 142 |
2025 £ 945 675 2,126 920 1,021 80 142 |
2024 £ 7,001 801 2,060 12,447 7,365 130 470 |
|
| 5,909 220 |
5,909 220 |
30,275 220 |
|
| 6,129 | 6,129 | 30,495 | |
| Property & Land £ 276,587 - |
|||
| 276,587 | |||
| - - |
|||
| - | |||
| 276,587 | |||
| 276,587 |
10
KELVEDON COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
| 8. Debtors Prepayments 9. Creditors: amounts falling due within one year Accruals |
2025 £ 657 |
2024 £ 639 |
|---|---|---|
| 657 | 639 | |
| 2025 £ 220 |
2024 £ 220 |
|
| 220 | 220 |
10. Governance costs
Governance costs includes payments to the independent examiner of £220 (2024: £220)
11. Trustees
None of the Trustees received any remuneration or expenses during the year.
12. Going concern
The accounts have been prepared on a going concern basis.
13. Related parties
There were no related parties during the year.
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